Academy of Accounting and Financial Studies Journal (Print ISSN: 1096-3685; Online ISSN: 1528-2635)


Achieving Total Quality Audit through Proper Auditing Management Practices

Author(s): Ali Naeem Jassim Al Ghani

In the modern world, organizations are increasingly growing and becoming complex in their operations. The need for total quality control has become one of the primary necessities in the running and control of most organizations globally. Most managers believe that proper accountability systems are based on actual sufficient and professional audit practices. The operations within an organization always have to be enshrined on the quality of services, efficiency of work output and the openness of the work delivery structure. A proper quality management system will always ensure the appropriate flow of work, better service delivery, and production of high standard goods. The competence of an audit team will, therefore, become very crucial in the process of judging the extent of audit quality work. This study sought to carry out an analysis of the achievement of the complete quality audit. The study sample is composed of 150 auditing team members working in various Iraqi auditing firms and companies listed in Iraqi Stock Exchange. As for the research variables, the study is based on dependent variable that represents the audit quality management, and the independent variable, which represents different quality audit management practices such as leadership, strategic planning, and proper leadership goals. The researcher followed a questionnaire method for measuring the variables o the study. Based on the statistical analyses following Linear Regression Model, the research three hypotheses have been validated and approved. The study has reached a number of conclusions, the most important of which is that by implementing total quality management, the financial performance of a company will always likely improve.

Get the App